State earned income tax credits in 2026

“California also has an earned income tax credit that may get you a refund even if you do not owe tax.”

“You may be eligible for a California Earned Income Tax Credit (CalEITC) up to $3,756 for tax year 2025 ... Generally, you may claim CalEITC to receive a refund”

“The Connecticut Earned Income Tax Credit (or CT EITC) is a refundable state income tax credit ... Max State EITC @40% of Federal ... eligible to receive an additional two hundred fifty dollars ($250)”

“The individual may claim either of the following amounts: a. 20% of the corresponding federal earned income tax credit, not to exceed the tax otherwise due under this chapter. b. 4.5% of the corresponding federal earned income tax credit, of which the amount that exceeds the tax otherwise due under this chapter is refundable.”

“(B-2) If a return is filed for a full calendar or fiscal year beginning after December 31, 2024, an individual with a qualifying child who is allowed an earned income tax credit under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to 85% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986. (B-3) If a return is filed for a full calendar or fiscal year beginning after December 31, 2028, an individual with a qualifying child who is allowed an earned income tax credit under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to 100% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986 ... an individual without a qualifying child ... shall be allowed a credit against the tax imposed by this chapter in an amount equal to the credit percentage of so much of a taxpayer’s earned income as does not exceed the earned income amount. ... an individual taxpayer identification number issued by the Internal Revenue Service shall be permitted ... The credit allowed under this subsection shall be refundable to the individual claiming the credit.”

“For Tax Year 2025, the DC EITC equals 100% of your federal EITC”

“Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025”

“Act 114 SLH 2022 and Act 163 SLH 2023 made the credit refundable and changed the percentage from 20% to 40% of the federal amount starting in tax year 2023.”

“20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 ... if the amount of the credit exceeds the income tax liability for the applicable tax year, then the excess credit shall be refunded to the taxpayer”

“the Indiana earned income tax credit is now 10% of the federal earned income tax credit as of January 1, 2023. ... Beginning with the 2023 tax year, the Indiana EITC is to be calculated based on Section 32 of the Internal Revenue Code as in effect on January 1, 2023. ... if federal earned income tax changes are enacted after January 1, 2023, Indiana will not adopt those changes automatically. ... If the credit amount exceeds the taxpayer’s actual tax liability for the taxable year, the excess credit shall be refunded to the taxpayer.”

“Instruction Year: 2025 ... The Iowa Earned Income Tax Credit is a refundable credit. ... To calculate the Iowa Earned Income Tax Credit, multiply your federal EITC by 15% (.15).”

“an amount equal to 17% for tax year 2013, and all tax years thereafter, of the amount of the earned income credit allowed against such taxpayer's federal income tax liability ... If the amount of the credit allowed by subsection (a) exceeds the taxpayer's income tax liability imposed under the Kansas income tax act, such excess amount shall be refunded to the taxpayer.”

“For tax years beginning on or after January 1, 2019, through December 31, 2030, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to five percent of the federal earned income tax credit for which the individual is eligible for the taxable year under Section 32 of the Internal Revenue Code. ... If the credit against Louisiana income tax for resident individuals exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).”

“For tax years beginning on or after January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 50% of the federal earned income credit for the same taxable year for a resident eligible individual who does not have a qualifying child and 25% of the federal earned income credit for the same taxable year for all other resident eligible individuals. ... a nonresident individual ... is allowed a credit ... in the amount of 50% of the federal earned income credit ... who does not have a qualifying child and 25% ... for all other nonresident eligible individuals, multiplied by the ratio ... The credit allowed by this section may not reduce the Maine income tax to less than zero, except that for tax years beginning on or after January 1, 2016, the credit allowed under subsections 1, 1-A, 3 and 3-A is refundable. ... taxpayer identification number ... means a federal individual taxpayer identification number issued to an individual by the Internal Revenue Service or a social security number issued to an individual by the Social Security Administration”

“the credit allowed against the State income tax under subsection (b)(1) of this section is the lesser of: (i) 50% of the earned income credit allowable for the taxable year under § 32 of the Internal Revenue Code ... or (ii) the State income tax for the taxable year. ... a resident may claim a refund in the amount, if any, by which the applicable percentage specified in subparagraph (ii) of this paragraph of the earned income credit allowable for the taxable year under § 32 of the Internal Revenue Code exceeds the State income tax for the taxable year. ... 45% for a taxable year beginning after December 31, 2019. ... for an individual without a qualifying child is equal to 100% of the earned income credit allowable for a taxable year under § 32 of the Internal Revenue Code. ... If the tax credit allowed under this paragraph in any taxable year exceeds the total tax otherwise payable by the individual without a qualifying child for that taxable year, the individual may claim a refund in the amount of the excess.”

“Effective January 1, 2023, taxpayers are allowed a refundable credit against Massachusetts tax equal to 40% of the amount of the earned income credit claimed on their federal individual income tax returns.”

“Public Act 4 of 2023 expanded the Michigan EITC from 6% of the federal EITC to 30% ... This credit expansion is retroactive to the 2022 tax year. ... Even if you do not owe tax, both the Michigan EITC and the federal EITC could lead to a tax refund! ... The maximum Michigan EITC is 30% of the federal EITC maximum”

“The Minnesota Working Family Credit is a refundable credit ... The credit equals 4% of your earned income, up to a maximum credit of $379.”

“Tax Year 2026 Inflation-Adjusted Amounts ... All income tax amounts are for tax year 2026. ... Working Family Credit Earned Income for Maximum Credit ... $9,690”

“A taxpayer's working family credit equals four percent of the first $8,750 of earned income. ... If the amount of credit which the claimant is eligible to receive under this section exceeds the claimant's tax liability under this chapter, the commissioner shall refund the excess to the claimant.”

“The credit is nonrefundable and cannot be carried forward to a subsequent tax year. ... 20% for tax year 2024 and forward”

“The amount of the credit allowed under subsection (1) is 20% of the amount of the credit determined for the tax year under section 32 of the Internal Revenue Code, 26 U.S.C. 32. ... The taxpayer is entitled to a refund equal to the amount by which the credit exceeds the taxpayer's tax liability or, if the taxpayer has no tax liability under this chapter, a refund equal to the amount of the credit.”

“the bill increases the Montana earned income tax credit to 20% of the federal earned income tax credit, beginning in tax year 2026.”

“A refundable credit equal to ten percent of the federal credit allowed under section 32 of the Internal Revenue Code of 1986, as amended, except that for taxable years beginning or deemed to begin on or after January 1, 2015, such refundable credit shall be allowed only if the individual would have received the federal credit allowed under section 32 of the code after adding back in any carryforward of a net operating loss”

“The amount of your NJEITC is a percentage of your federal Earned Income Tax Credit. For 2025, the NJEITC amount is 40% of the federal credit amount.”

“It is estimated that roughly one-in-four New Jerseyans who qualify for the New Jersey Earned Income Tax Credit (NJEITC) don't apply for the refund. ... In addition to offering one of the most generous state credits in the nation - 40 percent of the federal EITC – the minimum age eligibility was expanded from 21 to 18 AND seniors over age 65 without dependents.”

“A refundable tax credit called the “Working Families Tax Credit (WFTC)” is located on the Form PIT-1, New Mexico Personal Income Tax Return. ... For tax year 2023, the credit is 25% of the earned income credit (EIC).”

“The credit is generally equal to 30% of your allowable federal earned income credit, reduced by the amount of any household credit. ... full-year residents—fully refundable ... nonresidents—nonrefundable ... part-year residents—partially refundable”

“There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability ... The credit shall equal thirty per cent of the federal credit allowed for the taxable year. The credit shall not exceed the aggregate amount of tax otherwise due”

“The Oklahoma EITC shall be an amount equal to five percent (5%) of the Federal Earned Income Tax Credit allowed under Section 32 of the Internal Revenue Code. ... For tax years beginning on or after January 1, 2022: ... If the credit exceeds the tax imposed by Section 2355 of Title 68, the excess amount shall be refunded to the taxpayer. ... the five percent (5%) amount to compute the credit as prescribed by this section which shall remain constant, in effect for computation of the earned income tax credit for federal income tax purposes for the 2020 income tax year. ... The credit is to be prorated on the ratio that Oklahoma Adjusted Gross Income bears to Federal Adjusted Gross Income, not to exceed one hundred percent (100%).”

“Beginning with the 2026 tax season ... The state credit equals 10 percent of your federal credit. ... The maximum state credit is $805. ... This is a refundable tax credit, meaning you can receive it even if you don’t owe Pennsylvania income tax.”

“For tax years beginning on or after January 1, 2024, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to sixteen percent (16%) of the federal earned-income credit. ... In the event the Rhode Island earned-income credit allowed under paragraph (N)(1) of this section exceeds the amount of Rhode Island income tax, a refundable earned-income credit shall be allowed ... For tax years beginning on or after January 1, 2015, for purposes of paragraph (2) refundable earned-income credit means one hundred percent (100%) of the amount by which the Rhode Island earned-income credit exceeds the Rhode Island income tax.”

“The non-refundable credit is equal to a percentage of the Federal Earned Income Tax Credit allowed the taxpayer. ... tax year 2023 and after = 125%”

“Beginning with tax year 2018, full-year residents may claim the South Carolina Earned Income Tax Credit.”

“Limits South Carolina’s Earned Income Tax Credit (EITC) to $200. ... H. 4216 is effective beginning with the 2026 tax year”

“Nonrefundable earned income tax credit. ... a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of: ... 20% of the amount of the federal earned income tax credit ... and ... the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year. ... A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.”

“The credit shall be for an individual who claims one or more qualifying children 38 percent or for an individual who does not claim one or more qualifying children 100 percent of the earned income tax credit granted to the individual under the laws of the United States, multiplied by the percentage that the individual’s income that is earned or received during the period of the individual’s residency in this State bears to the individual’s total income. ... In the event the credit exceeds the amount of the income tax payments due from the taxpayer, the excess of credits over payments due shall be paid to the taxpayer.”

“claim a nonrefundable credit ... in an amount equal to 20 percent of the credit claimed ... For taxable years beginning on and after January 1, 2025 but before January 1, 2027 ... claim a refundable credit ... in an amount equal to 20 percent of the credit claimed”

“A working families' tax credit, funded by sales and use tax imposed, is provided to eligible low-income persons ... The credit is refundable and is calculated as provided in this section. ... The individual filed a federal income tax return for the prior federal tax year using a valid individual taxpayer identification number in lieu of a social security number”

“The earned income credit is refundable. ... Number of Qualifying Children Percentage of Federal Credit 0 No credit available 1 4% of federal credit 2 11% of federal credit 3 or more 34% of federal credit”